You are given the follow adjusted trial balance and are asked to prepare the closing entries. San Adjusted Trial Balance Marcos 31-Dec-19 Debit Credit Cash 52900 Accounts 12600 Receivable Office Supplies 385 Prepaid Rent 1550 Equipment 30000 Accumulated depreciation- 900 Equipment Accounts Payable 2500 Utilities Payable 210 salaries Payable 1375 Unearned revenue 1500 Kellerman, Capital 57350 Service Revenue 235000 Rent Expense 36000 Salaries Expense 124000 Supplies Expense 22000 Utilities Expense 12500 Depreciation Expense-Eq 6900 TOTAL 298835 298835